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Hughsonville Fire Company – Financial Activities (2014M-201)
… our audit was to evaluate the Board’s oversight over the Company’s financial activities for the period January 1, 2013 … February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) … of Copenhagen Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Horseheads – Collections (2023M-169)
… Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were deposited an average … required the Board to annually audit the Clerk-Treasurer’s records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate investigation into the possible …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Cortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by … and procedures, or adopt a code of ethics. The by-laws do not include any detailed financial procedures that would …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Fillmore Central School District – Reserve Funds (2016M-386)
… Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately … checks performed prior to working at the School. For one worker, School officials did not obtain clearance …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 … Town of Schaghticoke Budgeting 2013M239 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Cayuga County – Court and Trust Funds (2024-C&T-5)
… were excluded from the annual report. The court and trust register did not include two court and trust actions … The County Clerk should ensure a complete court and trust register is maintained as required by law. 1 Security …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107VendRep System Guide for Vendors
… System The VendRep System is a web-based application for the creation, completion, certification, and review of … Questionnaires by the vendor, which are available for review by authorized New York State Contracting Entity … when engaging in business with the State of New York for contracting purposes. Back to top System Roles Users are …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsSUNY Bulletin No. SU-292
… provides for discretionary general salary increases for all eligible M/C members who are included in Bargaining Unit … the payment. The system will calculate an adjustment for all earnings reported in a single entry based on the salary … stipend amount. In addition, updates will be made to all subsequent rows requiring an increased biweekly stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-managementSUNY Bulletin No. SU-246
… Entry earnings that are calculated by the system based on annual salary, such as OT for Annuals (OTA) and Holiday Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andEssential Policy Elements – Travel and Conference Expense Management
… are certain fundamental elements that should be included in a travel and conference policy. The following list details … a listing of expenses not reimbursable such as charges for in-room movies, alcoholic beverages and other types of … for employee use of personal vehicles while on official business, including a requirement that employees document the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsCUNY Bulletin No. CU-547
… adjustment process is the employer’s timely payment of the full amount of underpaid FICA tax to the IRS and the … that the employer must make the correction and pay the full underpaid tax within a prescribed time period, which is … remit both the employer and employee share to the IRS in full. OSC is then required to quickly begin collecting from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… NYS (SS/Medicare Deficiency) will have a deduction rate of ten percent of gross pay applied. Existing FICA tax … (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … (corrections) can be made, without interest, pursuant to Treasury Regulations. Treasury Regulation §31.6205-1(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyState Agencies Bulletin No. 1471
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentOpinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 90-1
… proceeds to a school district to develop a school district playground if the town board determines that the playground will benefit town residents. You ask whether the … within the town to assist with the development of a school playground. Environmental Conservation Law, §27-0925, as …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 99-9
… Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition expenses of its city attorney for … imposed only on those who seek CLE credit, in addition to fees payable by others who attend the same course. Such … State. The tuition charge would be in addition to standard registration fees for attendees at the conference, and would …
https://www.osc.ny.gov/legal-opinions/opinion-99-9VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York … See: Chapter XII.9.C – Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide. … See: Chapter XII, Section 9.C - Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview